Notification, 2017
A notification made under the The Bihar Goods and Services Tax Act, 2017.
Made under The Bihar Goods and Services Tax Act, 2017.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
29 twu 2017 29 twu 2017 The 29th June 2017 Notification No. 15/2017-State Tax (Rate) S.O. 93, dated 29 th June 2017— In exercise of the powers conferred by sub-section (3) of section 54 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Bihar Goods and Services Tax Act, 2017 in case of supply of services specified in sub-item
(b) of item 5 of Schedule II of the Bihar Goods and Services Tax Act, 2017.
2. This notification shall come into force with effect from the 1 st day of July, 2017.
[(File No. Bikri-kar/GST/vividh-13/2017-15)] By the order of Governor of Bihar,
SUJATA CHATURVEDI,
Commissioner-cum-Principal Secretary, Commercial Taxes Department.
Website: http://egazette.bih.nic.in
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
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